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财务管理与控制是经营单位为保证业务活动的有效进行而制定和实施的财务政策和程序,它不仅包括各经营单位用来授权与指挥采购、销售等经营活动的各种方式与方法,还包括对核算、分析各种信息资料进行综合管理的各项财务管理规定,要健全和完善企业的财务管理与控制,只有在内部控制结构和内部控制成分的基础上,运用如下控制方法才能真正将财务管理与控制落实到实处。
Financial management and control are the financial policies and procedures formulated and implemented by business units to ensure the effective operation of business activities. They include not only various ways and means for business units to authorize and direct business activities such as purchasing and sales, but also include Financial accounting rules and regulations on the comprehensive management of various information and data shall be perfected and perfected. Only on the basis of the internal control structure and internal control components, the following control methods can be used to truly control the financial Management and control implemented.